SCHEDULES
SCHEDULE 3 Bingo Duty
Part I Exemption from Duty
Small-scale amusements provided commercially
5
1
Bingo duty shall not be charged in respect of bingo played in compliance with the conditions of this paragraph—
a
on any premises in respect of which a permit under section 16 of the M1Lotteries and Amusements Act 1976 (provision of amusements with prizes) has been granted in accordance with Schedule 3 to that Act and is for the time being in force;
F1aa
on any premises in Northern Ireland in respect of which an amusement permit under Article 111 of the M2Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 or a pleasure permit under Article 157 of that Order has been granted;
b
on any premises in respect of which there is for the time being in force both a gaming machine licence under this Act and a permit granted under section 34 of the M3Gaming Act 1968, not being premises in respect of which a club or a miners’ welfare institute within the meaning of the Gaming Act 1968 is for the time being registered under Part III of that Act; or
c
at any pleasure fair consisting wholly or mainly of amusements provided by travelling showmen, which is held on any day of a year on premises not previously used in that year for more than twenty-seven days for the holding of such a pleasure fair.
2
The conditions of this paragraph are that—
a
the amount payable by any person for a card for any one game of bingo does not exceed F230p;
C1b
the total amount taken as payment by players for their cards for any one games does not exceed £10;
c
no money prize exceeding F330p is distributed or offered;
d
the winning of, or the purchase of a chance to win, a prize does not entitle any person (whether subject to a further payment by him or not) to any further opportunity to win money or money’s worth by taking part in any gaming or in any lottery; and
e
in the case of such a pleasure fair as is described above, the opportunity to play bingo is not the only, or the only substantial, inducement to persons to attend the fair.